Quote from Judge Walter Joseph Cummings Jr. 

"Only the rare taxpayer would be likely to know that he could refuse to produce his records to IRS agents... Who would believe the ironic truth that the cooperative taxpayer fares much worse than the individual who relies upon his constitutional rights."

Quote by:
Judge Walter Joseph Cummings Jr.
(1916-1999) U.S. Federal Judge, United States Solicitor General
in US. v. Dickerson (7th Circuit 1969)
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